TMI Blog2004 (7) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... . SHAH., D. A. MEHTA. JUDGMENT The judgment of the court was delivered by D.A. Mehta J. - This petition under article 226 of the Constitution of India challenges the order passed by the respondent on March 11, 1991, rejecting the application for waiver made by the petitioner under section 273A(1) of the Income-tax Act, 1961 (the Act), for the assessment years 1986-87 and 1987-88. The brief facts necessary for the purpose of disposal of this petition are that: On May 27, 1986, the officers of the Enforcement Directorate conducted search at the residential premises of Shri Hemant S. Shah (son-in-law of the petitioner). Smt. Jayshri H. Shah (daughter of the petitioner) and Smt. Shantaben R. Chokshi (the petitioner). As the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment year 1986-87. The disclosure was intended to cover most of the assets and ornaments found during the course of search by the Enforcement Directorate. The deceased petitioner filed another disclosure petition on March 11, 1987 stating that the assets had been received by her on the death of her late husband and the benefit of the amnesty scheme be made available for the assessment year 1986-87 in relation to the return of income already filed. Alternatively, the petitioner took a stand that in case the aforesaid petition was not acceptable to the Department, she was prepared to include the said assets in her hands for the assessment year 1987-88. Another petition came to be filed on the same lines on March 24, 1987. The decease ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment years 1986-87 and 1987-88 under section 273A(1) of the Act. The Commissioner of Income-tax, Gujarat III, Ahmedabad, the respondent herein, rejected the said petition by order dated March 11, 1991 and the said order is challenged in the present petition only for the assessment year 1987-88. Mr. K.H. Kaji, the learned senior advocate appearing on behalf of the petitioner, submitted that the petitioner has by affidavit dated July 25, 2002, placed on record details of certain events that have happened subsequently and the orders that have been passed subsequent to the filing of the petition on May 3, 1991. Inviting attention to the order of the Income-tax Appellate Tribunal, Ahmedabad Bench "B", Ahmedabad, in the case of the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .e., the assessment year 1986-87, Mr. Kaji referred to the order dated December 5, 1994, passed by the Deputy Commissioner of Income-tax (Appeals), Range IV, Ahmedabad cancelling the penalty levied under section 271(1)(c) of the Act in the light of the order of the Tribunal as well as the aforesaid Circular No. 441. In the light of the aforesaid orders of the Tribunal, the appellate authority and the Assessing Officer for the assessment year 1986-87, Mr. Kaji assailed the findings recorded by the respondent that the petitioner had not voluntarily disclosed income, and that the disclosure was not in good faith. It was submitted that all the findings recorded by the Commissioner were bad in law and the consequential rejection of the waiver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uisite requirements of the amnesty scheme. It is an admitted fact that for the assessment year 1987-88, to which the present petition relates the same set of facts and circumstances prevailed as were applicable for the assessment year 1986-87, the only difference being that the amnesty scheme would not be applicable for the assessment year 1987-88 as the period was over and hence the requirement of waiver application for the said assessment year. It is further necessary to note that for the assessment year 1987-88 the order of the Commissioner of Income-tax (Appeals) upholding the returned income in the case of the petitioner and deleting the additions made has been upheld and confirmed by the Tribunal while dismissing the appeals filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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